Alaska Administrative Code — Title 15 (Revenue)
15 AAC 160.965
Request for waiver of penalty
# (a)
A permittee or licensee may request the department to waive a penalty due the department under AS 05.15.095(d) for reasonable cause. A waiver request must be made in writing to the department and must provide a detailed explanation of the reasons said to justify the waiver.
# (b)
Reasons constituting reasonable cause under AS 05.15.095(d) include
# (1)
war, riot, rebellion, act of God, or other disaster that rendered it impossible for the permittee or licensee to pay the fee or that made the delay in paying the fee unavoidable; and
# (2)
an act or omission by a third party that was beyond the control of the permittee or licensee and made delay in paying the fee unavoidable.
(Eff. 7/30/94, Register 131)
Statutory Authority:
Authority:
AS 05.15.060 AS 05.15.095
Amendment history
Eff. 7/30/94, Register 131
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 160.822 · Net proceeds held for more than one year
- 160.830 · Method of accounting
- 160.835 · Net proceeds and unauthorized expenses
- 160.840 · Permittee quarterly report
- 160.850 · Permittee annual report
- 160.860 · Grace periods for reports and annual review of financial…
- 160.870 · Retention of records
- 160.880 · Suspension or revocation of a permit, license or registration
- 160.885 · Immediate revocation
- 160.886 · Renewal of a permit, license, or registration
- 160.890 · Disposition of money upon suspension or revocation
- 160.900 · Notice of criminal conviction
- 160.910 · Request for formal administrative hearing
- 160.920 · Administrative appeals
- 160.930 · Permit, license, or registration required
- 160.932 · Interpretation
- 160.934 · Criminal history checks
- 160.935 · Primary gaming location
- 160.936 · Operator location in facility where alcohol is served or sold
- 160.938 · Permittee activity restriction
- 160.940 · Copy of procedures, statutes, and regulations on premises
- 160.942 · Purchase inducement programs
- 160.945 · Conduct of gaming on the airwaves
- 160.950 · Advertisements
- 160.954 · Conflicts of interest
- 160.955 · Prohibited financial interests for permittees
- 160.956 · Prohibited financial interests for operators
- 160.957 · Prohibited financial interests for multiple-beneficiary…
- 160.958 · Prohibited financial interests for distributors
- 160.959 · Prohibited financial interests for manufacturers
- 160.960 · Interest on delinquent fees
- 160.963 · Activity banned during delinquency
- 160.965 · Request for waiver of penalty
- 160.970 · Member in charge restriction
- 160.975 · Permittee and operator tests
- 160.980 · Inspection of premises, books, and records
- 160.985 · Advisory notices and notices of violation
- 160.990 · Proof of activity
- 160.992 · Reinstatement of persons prohibited from involvement
- 160.995 · Definitions